{
  "url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-12",
  "json_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-3/paragraph-12.json",
  "legislation": "uksi/2018/1258",
  "legislation_title": "The Customs Transit Procedures (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018",
  "path": "schedule/3/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Provision corresponding to Schedule 1, paragraph 58(1)(a), (d), (da), (e) and (f), and 58(2), applies for the purposes of this Schedule.\n(2) A requirement for information under paragraph 9(4) has effect as if made under the Finance Act 1994, section 23 and to a person to whom that section applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 3 para. 12(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1258/schedule/3/paragraph/12",
    "retrieved_at": "2026-10-28T22:51:28.293571+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}